The Tax Institute thanks you for the opportunity to provide this submission in response to the Business Tax Working Group?s (the “Working Group”) Discussion Paper (the “Discussion Paper”) dated 13 August, 2012, concerning prioritising consideration of a cut to the company tax rate.

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THE TAXINSTITUTE
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding.
We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.

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